Required: 1. Using the data from 2022 in Gaming Table Cost Data, create an Excel spreadsheet to provide a sensitivity analysis o the effect on operating profit of potential changes in demand for HFI Incorporated, ranging from a 20 percent decrease to a 20 percent increase. Use Contribution Income Statements and What-If Sensitivity Analysis as a guide. Assume that two-thirds of fixed costs are manufacturing related; the remaining one-third are selling-related. The variable manufacturing cost per unit is $30, while the variable selling cost per unit is $5. (Hint: Calculate the DOL for 2022 at a sales volume of 2,400 units.) 2. Using the spreadsheet you created, compute the new operating profit assuming a 10% decrease in demand. Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. Gaming Table Cost Data Contribution Income Statements What If Sensitivity Required 1 Required 2 Analysis Gaming Table Cost Data Unit 2022 2023 Fixed costs (per year) $ 69,000 $ 69,000 Selling price $ 75 Variable cost 35 Planned production 2,400 Planned sales volume 2,400 units units 2,600 units 2.600 units